This tutorial was written by me on Janary 10th 2011. Using PSP X2 but any version will work and for those with working knowledge of  PSP.
 Any similarity to any other tutorial is purely coincidental.

Materials Needed:
Tube of your choice, I'm using the beautiful artwork of Suzanna Woolcott.
You must have a license to use this art purchase one HERE
The beautiful kit is a FTU by Dreamland Designs called "Fantasy Life"
Mask: By Laurie Made Me Scraps  "lrmask125" I belive her site is closed now
but you can use any mask of your choice.

Please don't forget to leave some love when you DL the freebies. Thank you.
Font: Shalimar Swash ROB.
WA By me & Floaties  HERE

Let's start:
Open a new canvas 650 x 650
Floodfill with white.
Open Frame 4 and paste as a new layer
Paste your favorite tube and paper #20 below the frame.
With Magic Wand select inside the frame.
Selections - Modify - Expand by 5
Selection - Invert.
Hit delete in your keyboard to the paper and tube layers.
Low opacity to tube layer to 60
and apply a texture effect of your choice.
Merge visible paper, tube and frame layers.

Paste elements below the frame:

Purple Dodle 2. Duplicate - Mirror
Pink Angel Wings. Duplicate - Invert

These Elements above the frame:

Pink Hearts resize by 40% Duplicate - Mirror
Feathers. Mirror
Blank Side Bow. Mirror
Pink Tag Resized 70%
Pink Flower Resized by 65. Duplicate.
Purple Butterfly resized by 25%
Duplicate and resize duplicated layer by 70%

Add now the supplied word art
Add copyright and your name.
Merge visible all layer except white background layer.
Resize your tag to your liking now or crop.
Add a Raster Layer above the white background
Selections - Select All.

Open paper 91, with Rectangle Selection tool
select only the purple  side of the paper
Copy and paste into selection to the layer you just added.
Apply Laurie's mask #125 to the paper.
Merge Group.

Save your tag as PSP Animation shop.
Tip: I like to leave the white BG to animated tags

Open your tag in Animation Shop. Duplicate until you have 23 frames
Edit - Select All
Open supplied heart floatie
Edit - Select All

Floatie frames: Edit - Copy

Paste Into Selected Frames
floaties frames to your tag as many times as you want.

Run the Optimization Wizard and save your tag as GIF

Thank you for trying my tutorial.